2017 (1) TMI 155

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.... None for respondent Order The appeal is directed against Order-in-Appeal No. PII/BKS/240/06 dt. 23.8.2006 passed by Commissioner (Appeals) Central Excise, Pune-II whereby the Ld. Commissioner (Appeals) allowed the cash refund of the amount which was pre-deposited through cenvat account as per the stay order of the Tribunal in a demand case. 2. The fact of the case is that the appellan....

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....held that refund of Rs. 45 lakhs is admissible to the appellant in cash. Being aggrieved by the impugned order dt. 23.8.2006, Revenue filed the present appeal on the ground that refund of the amount which was pre-deposited by way of debit in the cenvat account cannot be given in cash. 3. Shri Sanjay Hasija, Ld. Superintendent (A.R.) appearing on behalf of the Revenue submits that there is no di....

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....the cenvat account and was maintaining cenvat account. Therefore the re-credit of the refund amount in the cenvat account is the only option and no cash refund can be given. 4. None appeared on behalf of the respondent despite notice. 5. I have carefully considered the submissions made by the Ld. AR and perused the record, I find that the respondent had debited Rs. 50 lakhs in their account ....

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....the present case. The Larger Bench in the case of Gauri Plasticulture Pvt. Ltd. Vs. Commissioner 2006 (202) ELT 199 (Tri-LB) also held that unutilized cenvat credit can be refunded only to the extent that the assessee has paid the duty from PLA/cash otherwise no cash refund can be given against the cenvat credit. As per this settled position by the Larger Bench of this Tribunal, in my considered v....